Cross references
(a) The cross references in this Part to other portions of the subtitle or to the Virgin Islands income tax law, where the word “see” is used, are made only for convenience, and shall be given no legal effect.
Arrangement and classification
(b) No inference, implication, or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this subtitle or the Virgin Islands income tax law, nor shall any table of contents, table of cross references, or similar outline, analysis, or descriptive matter relating to the contents of this subtitle or the Virgin Islands income tax law be given any legal effect.